2007ְơмڲԤһ

ġ
1[]
1סֻƱʣ
׹Ʊ=10%+6%+8%/3=8%
ҹƱ=7%+13%+10%/3=10%
2סֻƱʵı׼
׹Ʊʵı׼==2%
ҹƱʵı׼==3%
3סֻƱʵı׼ʣ
׹Ʊʵı׼=2%/8%=0.25
ҹƱʵı׼=3%/10%=0.3
4סֻƱĦֵ
гﵽ⣬=Ҫ
ʱʲģͣ
׹Ʊ8%=5%+£12%-5%=0.4286
ҹƱ10%=5%+£12%-5%=0.7143
5סҹƱгʵϵ
ݦ=×=×
׹Ʊгʵϵ=0.4286×=0.13
ҹƱгʵϵ=0.7143×=0.14
6ϵĦϵϵķʺϵıҪʣ
ϵĦϵ=30%×0.4286+70%×0.7143=0.6286
ϵķ=0.6286×12%-5%=4.4%
ϵıҪ=5%+4.4%=9.4%
7ϵ=60%×8%+40%×10%=8.8%
ϵı׼=60%×2%+40%×3%=2.4%
2[]
1B=855-450-135-90=180
A=180÷4=45Сʱ
C=E=45Сʱ
D=135÷45=3Ԫ/Сʱ
E90÷452Ԫ/Сʱ
(2)²Ʒɱܶ=17,550-855×20=450Ԫ
(3)ֱӲϼ۸=ʵʼ۸-׼۸×ʵ=(9000/900-9)×900=900
ֱӲ=ʵʲʵ-ʵʲ±׼×׼۸ =(900-50×20)×9=-900
4ֱ˹ʲ=ʵʲʵ˹ʱ×ʵʹ-׼ʣ =(3,325/950-4)×950=-475
ֱ˹Чʲ=ʵʲʵ˹ʱ-ʵʲ±׼˹ʱ×׼=(950-45×20)×4=200
5䶯úķѲ=ʵʲʵʹʱ×䶯ʵʷ-䶯ñ׼ʣ=(2,375/950-3)×950=-475
䶯Чʲ=ʵʲʵʹʱ-ʵʲ±׼ʱ×䶯ñ׼=(950-45×20)×3=150
6
취
̶úķѲ=ʵʹ̶ãԤ׼ʱ×׼ʣ2,850-2×1,000=850
죽Ԥµı׼ʱʵʲµı׼ʱ×׼ʣ1,000-20×45)×2=200
취
̶úķѲ=850
̶Чʲ죽ʵʲµʵʹʱʵʲµı׼ʱ×׼=(950-20×45)×2=100
̶ò죨죩 Ԥµı׼ʱʵʲµʵʹʱ×׼ =(1,000-950)×2=100
3[]
1A˾ծȯʱɱ100×8%×1-30%/[87.71×(1-3%)]=6.58%
2ծȯеյij:
100×8×P/Ai10100×P/Fi1087.710
Ϊ10100×8×P/A1010100×P/F101087.710
ծȯеյijʣ10
3ծȯͶҪıҪʣ4812
A˾ծȯڼֵ100×8×P/A1210100×P/F1210
8×5.6502100×0.322
77.4Ԫ
BƱͶʵıҪʣ41.5×816
B˾Ʊڼֵ0.9×(1+6%)/(16%6%)=9.54(Ԫ)
CƱͶʵıҪʣ42×8=20
C˾Ʊֵ=1.5×P/A,20%,2+×P/F,20%,2=8.19(Ԫ)
A˾ծȯм۸Ϊ87.71ԪͶʼֵ77.4ԪʲֵͶʣ
B˾ƱмΪ9ԪͶʼֵ9.54ԪֵͶʡ
C˾ƱмΪ9ԪͶʼֵ8.19ԪʲֵͶʡ
ԣ˾ӦͶʹBƱ
4ʣ16.6
ʣ0.9÷910
4[]
1ָ
ټû˾ʲֵܶ
ʲֵܶ=ʲгֵ-ծܶ=2500-300=2200Ԫ
ڼλֵ
λֵ=2200/1000=2.2Ԫ
ۼϹ
Ϲ=λֵ+״Ϲ=2.2+2.2×5%=2.31Ԫ
ܼؼ
ؼ=λֵ-ط=2.2Ԫ
2ĩָ
ټû˾ʲֵܶ
ʲֵܶ=5000-500=4500Ԫ
ڼλֵ
λֵ=4500/1500=3Ԫ
ۼϹ
Ϲ=3+3×5%=3.15Ԫ
ܼؼ
ؼ=λֵ-ط=3Ԫ
22006Ͷ˵Ļ
==104.55%
5[]
106˰ǰ2250÷1-333358.21
Ϊ07DFLϢ˰ǰ÷˰ǰ
2.4=Ϣ˰ǰ÷3358.21
Ϣ˰ǰ=8059.70
ȫϢãϢ˰ǰ˰ǰ8059.7-3358.214701.49
22007DOL߼ʹ÷Ϣ˰ǰ
1.5=߼ʹ÷8059.7
߼ʹף1.5×8059.712089.55
3̶ɱM-EBIT=12089.55-8059.7=4029.85
(4)Ϣ4701.49×602820.89
50000×75×8030000
ʽɱʣ2820.89×(1-33%)÷300006.3
5EBIT룭䶯ɱ̶ɱ
8059.7=15000-䶯ɱ-4029.85
䶯ɱ2910.45
(6)ϸܸϵ1.5×2.43.6
7Ϣ˰ǰʣ1.5×20%=30%
ÿʣ3.6×2072